fter the accounts are closed on April 10, prior to liquidating the partnership, the capital accounts of Zach Fairchild, Austin Lowes, and Amber Howard are s28,000, $5,100, and $22,700, respectively. Cash and noncash assets total $6,400 and $56,200, respectively. Amounts owed to creditors total $6,800. The partners share income and losses in the ratio of 1:1:2. Between April 10 and April 30, the noncash assets are sold for $29,800, the partner with the capital deficiency pays the deficiency to the partnership, and the liabilties are paid. Required are a statement of partnership liquldation, indicating (a) the sale of assets and division of loss, (b) the pavment of liablties, (c) the receipt of the deficiency (from the appropriate partner), and (d) the distribution of cash Enter any subtractions (balance deficiencies, payments, cash distributions, di Is no amount or an amount is zero, enter "O" visions of loss, sale of assets) as negative numbers using a minus sign. If there . Statement of Partnership Liquidation For Period April 10-30 Noncaslh Fairchild, Capital Lowes, Capital Howard, Capital (2/4) Cash Assets Liabilities Balances before realization Sale of assets and division of loss Balances after realization Payment of liabilities Balances after payment of liabilities Receipt of deficiency Balances Cash distributed to partners Final balances